Area F - Details of land additions and dispositions in the year

Enter the total cost of acquiring land in the year on line 9923. The cost includes the purchase price of the land plus any related expenses that you should add to the capital cost of the land, such as legal fees, land transfer taxes, and mortgage fees.

Enter on line 9924 the total of all amounts you received or will receive for disposing of land in the fiscal period.

You cannot claim CCA on land. Do not enter this amount in Column 3: Cost of additions in the year of Area A.

Forms and publications

• Guide T4002, Business and Professional Income
• Form T2125, Statement of Business or Professional Activities